Adopting Groetzinger, 6th Circuit Partly Reverses Withdrawal Liability Ruling

( October 1, 2024, 2:12 PM EDT) -- CINCINNATI — Partly reversing a ruling in an Employee Retirement Income Security Act case, a Sixth Circuit U.S. Court of Appeals panel adopted the test outlined in Commissioner v. Groetzinger, 480 U.S. 23 (1987), saying that the trial court applied the wrong test but it made a difference for only the wife of the couple involved, who therefore is not personally liable for withdrawal liability....

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